Documentos e informes
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Evaluation of Door-to-Door Tax Enforcement Strategy in Indonesia (Inglés)
This paper presents an evaluation of a tax enforcement program conducted in Indonesia where officials from the tax authority visited properties to engage directly with owners about their property tax obligations...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS10901 Fecha del documento: 6 de septiembre de 2024 Tipo de divulgación: Disclosed Autor: Antonacci,Paulo,Muhammad Khudadad Chattha
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Refining Indonesia’s Intergovernmental Transfers Mechanism : Fiscal Capacity Estimation to Incentivize Subnational Tax Effort (Inglés)
This paper discusses the application of the conceptual framework for potential revenue estimation using Indonesia’s existing macroeconomic indicators. The authors find that Gross Regional Domestic Product...
Tipo de documento: Informe Número del informe: 187281 Fecha del documento: 25 de enero de 2024 Tipo de divulgación: Disclosed Autor: Chattha,Muhammad Khudadad,Blum,Jurgen Rene,Ilman,Assyifa Szami
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Subnational Debt Financing in Indonesia (Inglés)
Indonesia’s subnational governments (SNGs) play an important role in delivering infrastructure services and are responsible for implementing one-half of total government capital expenditure. Despite significant...
Tipo de documento: Estudio de deuda y capacidad crediticia Número del informe: 186980 Fecha del documento: 15 de enero de 2024 Tipo de divulgación: Disclosed Autor: Ihsan,Ahya,Rahmadanti,Ratih Dwi,Ilman,Assyifa Szami
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Improving Consumption-Based Tax Compliance : Evidence from Point of Sale Usage in Subnational Governments in Indonesia (Inglés)
This paper studies the impact of point of sale technology adoption on local tax compliance by firms. The paper exploits administrative data on monthly restaurant and hotel tax payments in the Indonesian...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS10610 Fecha del documento: 20 de noviembre de 2023 Tipo de divulgación: Disclosed Autor: Chattha,Muhammad Khudadad,Tyas,Prabaning,Soko,Naranggi Pramudya,Fadilla,Raka Rizky
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Personal Income Tax Piggybacking (Inglés)
Personal income tax (PIT) piggybacking is a local surcharge levied by Subnational government (SNGs) on top of the taxable personal income or on the personal income tax liability already being levied by...
Tipo de documento: Informe Número del informe: 180802 Fecha del documento: 13 de marzo de 2023 Tipo de divulgación: Disclosed Autor: Chattha,Muhammad Khudadad,Blum,Jurgen Rene,Kelly,Roy